Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 739 - AT - Service TaxDemand - GTA services - Validity of show cause notice - Section 71A, the provision under which recipients of GTO service, like the present assessees, were to filed returns for purposes of assessment under Section 71, was not a part of Section 73 of the Act prior to 10.9.2004 - prior to 10.9.2004, the respondents are not liable to file return under Sec.70 or Sec.71A - Tribunal in the case of Pandurang SSK Ltd & ors vide order [2011 -TMI - 207348 - CESTAT, MUMBAI] held that the show-cause notices/corrigenda to show-cause notices issued prior to 10.9.2004 are not in accordance with law
|